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Bridging Financial Reporting Research and Policy : A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'
Cascino, Stefano - 2019
Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...
Persistent link: https://www.econbiz.de/10012898210
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Evidence-Based Policymaking : Promise, Challenges and Opportunities for Accounting and Financial Markets Research
Leuz, Christian - 2019
The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities...
Persistent link: https://www.econbiz.de/10012899575
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The Unintended Consequences of Accounting-Based Regulation : Real Effects on European Football Players Transfer Market
Bonacchi, Massimiliano; Ciaponi, Fabio; Marra, Antonio; … - 2021
This study investigates the potential real effects of accounting-based, self-imposed, regulation in sports. We focus on Financial Fair Play (FFP) regulation that was enacted in European football in 2013. The regulation imposed on clubs participating in UEFA competitions, a strict earnings-based...
Persistent link: https://www.econbiz.de/10013312220
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities...
Persistent link: https://www.econbiz.de/10011932398
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INTEGRATING BUSINESS INTELLIGENCE IN STATE ADMINISTRATIVE STRUCTURES FOR STIMULATING INNOVATIVE CLUSTERS
COMSULEA, Ioana; FLOREA, Cristina A. - In: Network Intelligence Studies (2014) 4, pp. 183-192
Business intelligence and knowledge management seems to gain the attention of the society regarding the benefits that brings to it when this two domains are considered as a whole. The advantage of using business intelligence in order to take decisions and bring innovation to the business, are...
Persistent link: https://www.econbiz.de/10010938115
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Il sistema dell'innovazione in Italia e la digitalizzazione della Pubblica Amministrazione (Regulatory Context and System of Innovation in Italy and Public Digitalization)
Sestino, Andrea - 2020
Italian Abstract: Il contesto economico e sociale in cui viviamo è in continuo cambiamento sottoposto a continue prove di forza che hanno caratterizzato le economie nazionali ed internazionali degli ultimi anni, connotati da una forte regressione economica, che ha però registrato un trend di...
Persistent link: https://www.econbiz.de/10014109819
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The Role of Academic Research in SEC Rulemaking : Evidence from Business Roundtable v. SEC
Geoffroy, Rachel; Lee, Heemin - 2021
To shed light on the role that academic research plays in Securities and Exchange Commission (SEC) rulemaking, this paper examines the SEC's patterns of consumption of academic research from 2007 through 2017. We show how the Business Roundtable v. SEC ruling in 2011 increased consideration...
Persistent link: https://www.econbiz.de/10013227246
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Ownership concentration and bank performance : evidence from India
Gupta, Neeraj; Mittal, Sachin; Agarwal, Tarun; Bakhshi, … - In: Cogent economics & finance 10 (2022) 1, pp. 1-46
study to examine the relationship between ownership concentration and bank performance during 2009-2010 to 2018-2019. The … findings reveal that the largest shareholder impacts the bank’s performance positively. The results are robust across the … various proxies of bank performance, and sub-samples based on ownership and size of the bank. The present study may be useful …
Persistent link: https://www.econbiz.de/10013373173